On January 1, 2021, Kirkham Company purchased 14,000 shares (4%) of Saffery Corporation's outstanding common stock for $170,000 cash. Saffery's 2021 net income was $1,400,000. Saffery also paid a dividend of $1.30 per share during 2021. The fair value of the investment was $120,000 on December 31, 2021. What is the effect on Kirkham's 2021 net income from this investment? Enter a negative effect on net income as a negative and a positive effect as a positive